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2021 (10) TMI 477 - GST
Refund of IGST - submission is that the claim for refund is not being processed by respondent no.4 on the ground that the investigation is pending against the petitioner - section 16 of the Integrated Goods and Services Tax Act, 2017 - HELD THAT:- Having regard to the facts of the present case, it would be appropriate if the claim for the refund is processed by the respondents in accordance with law.
It is found that there is no order or decision on record on the application claiming refund. In this view of the matter, it would be appropriate to direct the respondent No.4 to process the application made by the petitioner for refund and pass a reasoned order upon hearing the petitioner. The claim for refund be decided as expeditiously as possible on its own merits and preferably within a period of eight weeks from today.
Petition disposed off.